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Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

General Law Provisions

Supplemental Acts to the Revenue and Taxation Code

Stats. 1979, Ch. 111

Stats. 1979, Ch. 111—An act relating to local agencies, and declaring the urgency thereof, to take effect immediately.

Section 1. Exclusion of territory from an improvement district of a municipal water district. Notwithstanding Sections 54902, 54902.1, and 54903 of the Government Code, any exclusion of territory from an improvement district of a municipal water district pursuant to Part 8.5 (commencing with Section 72080) of Division 20 of the Water Code which is completed prior to February 26, 1979, shall be effective for assessment and taxation purposes for the 19797–1980 fiscal year if the required statement and map or plat is filed on or before March 1, 1979.

Sec. 2. Formation of a county service area. Notwithstanding Sections 54902, 54902.1 and 54903 of the Government Code, any county service area which is formed to provide street lighting services, the formation of which is completed by January 26, 1979, shall be effective for assessment and taxation purposes for the 19797–80 fiscal year if the statement and map or plat required by Sections 54900 and 54901 of the Government Code were filed with the State Board of Equalization and each assessor whose roll is used for the levy on or before March 28, 1979.

Sec. 3. No state reimbursement. Notwithstanding Section 2231 or 2234 of the Revenue and Taxation Code, there shall be no reimbursement pursuant to that section nor shall there be an appropriation made by this act because this act is in accordance with the request of a local government entity or entities which desires legislative authority to carry out the program specified in this act.

History.—Enacted by Stats. 1979, Ch. 111, in effect June 15, 1979.

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